Royale Botanique: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Royale Botanique
Largest movements
- Stocks and contracts -€1.3m
no longer reported in 2025 (was €1.3m)
- Financial fixed assets -€29,250
down €29,250 (-95.0%), from €30,775 to €1,525
- Cash -€29,175
down €29,175 (-65.0%), from €44,892 to €15,718
mainly Contributions, distributions and other (-€690,000) and Other debts (-€233,248)
- Receivables within one year -€19,418
down €19,418 (-47.1%), from €41,206 to €21,788
of which Other amounts receivable: -€15,312
- Reserves -€740,192
no longer reported in 2025 (was €740,192)
- Other debts -€233,248
down €233,248 (-98.7%), from €236,327 to €3,079
- Short-term financial debts -€220,000
no longer reported in 2025 (was €220,000)
- Accrued charges and deferred income -€89,342
no longer reported in 2025 (was €89,342)
- Trade debts -€51,178
down €51,178 (-90.7%), from €56,421 to €5,244
- Gross operating margin -€323,869
down €323,869, from €199,143 to -€124,726
- Provisions -€130,000
down €130,000, from €80,000 to -€50,000
- Financial income +€88,594
up €88,594 (+7,298%), from €1,214 to €89,808
- Taxes -€13,623
down €13,623 (-80.2%), from €16,981 to €3,358
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,467,235 | €46,878 | -€1.4m | -96.8% |
| Fixed assets | 21/28 | €43,951 | €6,639 | -€37,312 | -84.9% |
| Tangible fixed assets | 22/27 | €13,176 | €5,114 | -€8,062 | -61.2% |
| Furniture and vehicles | 24 | €13,176 | €5,114 | -€8,062 | -61.2% |
| Financial fixed assets | 28 | €30,775 | €1,525 | -€29,250 | -95.0% |
| Current assets | 29/58 | €1,423,283 | €40,238 | -€1.4m | -97.2% |
| Stocks and contracts in progress | 3 | €1,335,114 | - | -€1.3m | |
| Stocks | 30/36 | €1,335,114 | - | -€1.3m | |
| Amounts receivable within one year | 40/41 | €41,206 | €21,788 | -€19,418 | -47.1% |
| Trade receivables | 40 | €4,106 | - | -€4,106 | |
| Other amounts receivable | 41 | €37,100 | €21,788 | -€15,312 | -41.3% |
| Cash at bank and in hand | 54/58 | €44,892 | €15,718 | -€29,175 | -65.0% |
| Deferred charges and accrued income | 490/1 | €2,071 | €2,733 | +€662 | +32.0% |
| Total equity and liabilities | 10/49 | €1,467,235 | €46,878 | -€1.4m | -96.8% |
| Equity | 10/15 | €754,506 | €8,414 | -€746,092 | -98.9% |
| Contributions | 10/11 | €14,314 | €14,314 | = | 0.0% |
| Reserves | 13 | €740,192 | - | -€740,192 | |
| Distributable reserves | 133 | €740,192 | - | -€740,192 | |
| Profit (loss) carried forward | 14 | - | -€5,900 | -€5,900 | |
| Provisions and deferred taxes | 16 | €80,000 | €30,000 | -€50,000 | -62.5% |
| Provisions for liabilities and charges | 160/5 | €80,000 | €30,000 | -€50,000 | -62.5% |
| Other liabilities and charges | 164/5 | €80,000 | €30,000 | -€50,000 | -62.5% |
| Amounts payable | 17/49 | €632,728 | €8,464 | -€624,264 | -98.7% |
| Amounts payable after more than one year | 17 | €300 | - | -€300 | |
| Other amounts payable | 178/9 | €300 | - | -€300 | |
| Amounts payable within one year | 42/48 | €543,086 | €8,464 | -€534,622 | -98.4% |
| Financial debts | 43 | €220,000 | - | -€220,000 | |
| Credit institutions | 430/8 | €220,000 | - | -€220,000 | |
| Trade debts | 44 | €56,421 | €5,244 | -€51,178 | -90.7% |
| Suppliers | 440/4 | €56,421 | €5,244 | -€51,178 | -90.7% |
| Taxes, remuneration and social security | 45 | €30,338 | €141 | -€30,197 | -99.5% |
| Taxes | 450/3 | €30,338 | €141 | -€30,197 | -99.5% |
| Other amounts payable | 47/48 | €236,327 | €3,079 | -€233,248 | -98.7% |
| Accrued charges and deferred income | 492/3 | €89,342 | - | -€89,342 | |
| Non-recurring operating income | 76A | €1,746 | - | -€1,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,950 | €8,062 | +€1,112 | +16.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €80,000 | -€50,000 | -€130,000 | |
| Other operating charges | 640/8 | €4,926 | €6,370 | +€1,444 | +29.3% |
| Non-recurring operating charges | 66A | €22,078 | €29,250 | +€7,172 | +32.5% |
| Gross operating margin | 9900 | €199,143 | -€124,726 | -€323,869 | |
| Operating profit (loss) | 9901 | €85,190 | -€118,408 | -€203,598 | |
| Financial income | 75/76B | €1,214 | €89,808 | +€88,594 | +7,298% |
| Recurring financial income | 75 | €1,214 | €89,808 | +€88,594 | +7,298% |
| Financial charges | 65/66B | €24,568 | €24,134 | -€434 | -1.8% |
| Recurring financial charges | 65 | €24,568 | €24,134 | -€434 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €61,836 | -€52,734 | -€114,570 | |
| Income taxes | 67/77 | €16,981 | €3,358 | -€13,623 | -80.2% |
| Profit (loss) for the period | 9904 | €44,855 | -€56,092 | -€100,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,855 | -€56,092 | -€100,947 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.